Facts of the Case

Asutosh Patra challenged a show cause notice dated 12.08.2024 and the consequent order dated 13.09.2024 cancelling his GST registration under the Central Goods and Services Tax Act, 2017. He submitted he was ready and willing to pay all tax, interest, late fee, penalty and any other sum required for the return to be accepted by the department, and relied on an earlier ruling of a coordinate bench of the same Court in M/s. Mohanty Enterprises v. The Commissioner, CT & GST, Odisha [W.P.(C) No. 30374 of 2022], where an identically-placed petitioner's delay in invoking the revocation proviso under the OGST Rules had been condoned.

Issues Involved

  1. Whether the delay in invoking the proviso to Rule 23 of the OGST Rules for revocation of a cancelled registration can be condoned where the taxpayer is willing to clear all dues.

Petitioner's Arguments

  • The petitioner's claim for relief, including condonation of delay, was squarely covered by the coordinate bench's decision in Mohanty Enterprises, and he was willing to comply with all payment conditions.

Respondent's Arguments

  • Represented by the Standing Counsel (CT & GST); the order records no separate substantive opposition beyond the department's general interest in ensuring dues are cleared.

Court Order / Findings

  • Reproducing paragraph 2 of its own order in Mohanty Enterprises, the Court reiterated that the delay in invoking the proviso to Rule 23 of the OGST Rules is condoned, subject to the petitioner depositing all taxes, interest, late fee, penalty and other dues, and complying with other formalities.
  • A like direction was made in the present writ petition, with the Court noting the petitioner gets the relief while the interest of revenue is also protected through the deposit condition.
  • The writ petition was accordingly disposed of.

Important Clarification

  • The Orissa High Court has adopted a consistent, taxpayer-friendly approach to delay in seeking revocation of a cancelled GST registration under Rule 23 of the OGST Rules — delay is routinely condoned once the taxpayer commits to clearing all outstanding tax, interest, late fee and penalty.
  • This condonation-on-payment template (from Mohanty Enterprises) is now being applied directly to similarly placed petitioners without a fresh, detailed inquiry into the reasons for delay.

Sections Involved

  • Section 29/30, CGST Act, 2017 — cancellation and revocation of registration.
  • Rule 23, OGST Rules, 2017 — revocation of cancellation of registration, including the proviso on delay.

Decision – In Favour of

In favour of the Assessee — delay in seeking revocation is condoned subject to clearing all dues, protecting revenue interest.

Case Details

High Court of Orissa at Cuttack; W.P.(C) No. 33845 of 2025; Coram: Hon'ble the Chief Justice Harish Tandon and Hon'ble Mr. Justice Murahari Sri Raman; Order dated 27.11.2025.

Link to Download the Order

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